法律—对我国外资并购的民待遇的思考.docVIP

PAGE PAGE 9 对我国外资并购的国民待遇的思考 法学专业学生 叶 芳 指导教师 尹雪英 张 敏 摘要：外资并购方式将取代外商直接投资创建企业方式作为我国主要的利用外资的形式，外国投资者到东道国投资时最关心的问题是国民待遇问题。过去我国对外商实行优惠政策，在吸引了大量外资、促进我国经济增长的同时，其超国民待遇的优惠政策也造成了一定的负面效应。在我国外资并购的一系列法律法规出台以后，外资并购的国民待遇等到重视并有所改善，是我国在立法上履行国民待遇义务的良好开端。分析现有的并购法律，提出今后的外资并购的立法应当以国民待遇为中心制定统一的基本法，并坚持经济安全原则和效益原则。 关键词：国民待遇；超国民待遇；外资并购 Acquisition and merge of foreign capital of national treatment Student majoring in Law Ye Fang Tutor Yin Xue Ying Zhang Min Abstract： The foreign capital and will buy the way to substitute for the foreign direct investment foundation enterprise way to take our country main use foreign capital form, foreign investor to host country investment when most issue of concern will be the national treatment question. In the past our country to the foreign implementation preferential policy, while attracted the massive foreign capitals, promoted which our country economy grew, its ultra national treatment preferential policy has also created the certain negative effect. And buys after in our country foreign capital a series of legal laws and regulations appear , the foreign capital and buys the national treatment when takes and has the improvement, is our country fulfills the national treatment duty in the legislation the good beginning. Analyzes existing and buys the law, proposed the next foreign capital and will buy the legislation will have take the national treatment as the central formulation unified fundamental law, and persists the economic security principle and the benefit principle. Key words: National treatment；Ultra national treatment；Acquisition and merge of foreign capital 一、绪论 近年来，外资并购方式将取代外商直接投资创建企业方式作为我国主要的利用外资的形式。外资并购以独特方式吸引外资有着其独特的优势，它可以在促进我国产业结构和产品结构调整、盘活国有企业、改善企业经营机制、加快技术改造以及提高企业竞争力等方面发挥作用。因此，外资并购中的外商投资企业是否享有国民待遇原则一直是国际投资法领域研究的热点。学界比较一致的观点是：我国自实行对外开放以来，对外资基本上采取鼓励的政策，形成了“超国民待遇”的现状。国民待遇的深层次理解是直接影响我国外资并购立法与政策未来发展导向，对国民待遇原则进行分析，有助于我国维持吸收外资的地区优势。 目前我国对外资并购的行为规制的法律主要散见于外商投资法、公司法、证券法、企业兼并法中，所涉及的法律法规较多，客观上填补了我国外资并购的法律制度的空白，初步改变了以前无法可依的情